Description
Bharat Law House Pvt Ltd Financial Reporting Made Easy (Ca Final - New Course) by Sanjay K Welkins
Table of Contents:
Division I
High Strength Chapters
Chapter 1 Ind AS-103: Business Combinations (Business Combination and Corporate Restructuring)
Chapter 2 Consolidation under – Ind AS 110 (Consolidated Financial Statements)
Chapter 3 Accounting for Share Based Payments IFRS - 2/Ind AS - 102
Division II
Medium Strength Chapters
Chapter 1 Corporate Social Responsibility
Chapter 2 Integrated Reporting
Division III
Overview Applicability of Accounting Standards and
Accounting Framework
Chapter 1 Overview Applicability of Accounting Standards
Chapter 2 Framework for Preparation and Presentation of Financial Statements
Division IV
Indian Accounting Standards
Ind AS 1 Presentation of Financial Statements
Ind AS 2 Valuation of Inventory
Ind AS 7 Cash Flow Statement
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS 10 Events after the Reporting Period
Ind AS 12 Income Taxes
Ind AS 16 Property, Plant and Equipment
Ind AS 17 Leases
Ind AS 19 Employee Benefits
Ind AS 20 Accounting for Government Grants
Ind AS 21 Effects of Changes in Foreign Exchange Rates
Ind AS 23 Borrowing Costs
Ind AS 24 Related Party Disclosures
Ind AS 27 Separate Financial Statements (SFS)
Ind AS 28 Investment in Associates & Joint Ventures
Ind AS 33 Earnings Per Share
Ind AS 34 Interim Financial Reporting
Ind AS 36 Impairment Losses
Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets
Ind AS 38 Intangible Assets
Ind AS 40 Investment Property
Ind AS 41 Agriculture
Ind AS 101 First-Time Adoption of Ind AS
Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations
Ind AS 108 Operating Segments
Ind AS 111 Joint Arrangements
Ind AS 112 Disclosure of Interests in Other Entities — In brief
Ind AS 113 Fair Value Measurement
Ind AS 115 Revenue from Contracts with Customers
Division V
Major Differences between Ind AS/IFRS and AS
Major Differences between Ind AS/IFRS and AS
Division VI
Accounting and Reporting of Financial Instruments &
Analysis of Financial Statements
Accounting and Reporting of Financial Instruments (as per Ind AS)
PART A Ind AS 32 - Financial Instruments: Presentation
PART B Ind AS 107 - Financial Instruments: Disclosures
PART C Ind AS 109 - Financial Instruments
PART D Illustrative Case Studies
Analysis of Financial Statements
Division VII
Guidance Notes on Schedule III
Guidance Note on Combined and Carve-Out Financial Statements
Schedule III to the Companies Act, 2013